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A non-profit foundation has enquired whether donations received from individuals are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) states that for the deduction to apply, the entity must be a non-profit organisation under Law 49/2002 or a recognised foundation accountable to the Protectorate.
Cuestión planteada Si son deducibles en IRPF, las donaciones efectuadas por personas físicas a la consultante.
Para tener derecho a la deducción por donativos, la entidad donataria debe ser una de las mencionadas en los artículos 2 y 16 de la Ley 49/2002, o bien una fundación legalmente reconocida que rinda cuentas al órgano del protectorado, o una asociación de utilidad pública. La DGT no puede determinar si se cumplen estos requisitos por falta de información. Si se cumplen, la deducción se aplica tanto a la cuota íntegra estatal como a la autonómica.
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